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    <title>2013 (10) TMI 548 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled that the Short Term Capital Gain (STCG) should be treated as capital gains, not business income, based on the nature of transactions and maintenance of separate portfolios. Disallowances for postage, professional fees, and telephone expenses were reduced, demat charges disallowed, and stamp duty charges allowed. The decision was pronounced on June 12, 2013.</description>
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      <description>The Tribunal ruled that the Short Term Capital Gain (STCG) should be treated as capital gains, not business income, based on the nature of transactions and maintenance of separate portfolios. Disallowances for postage, professional fees, and telephone expenses were reduced, demat charges disallowed, and stamp duty charges allowed. The decision was pronounced on June 12, 2013.</description>
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